https://www.taxtmi.com/caselaws?id=118755 The Tribunal held that the turnover of a unit eligible for exemption under section 10A should not be included in the turnover for computing deduction under section 80HHC. This decision was based on the principle that deductions can only be claimed when the income is included in the total income chargeable to tax, and no double deduction should be allowed unless specifically provided for by the statute. The Tribunal referred to relevant case law, including the decision in Escorts Ltd. case, to support its conclusion that the turnover of the exempt unit should not be considered for the purpose of computing deduction under section 80HHC. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118755 The Tribunal held that the turnover of a unit eligible for exemption under section 10A should not be included in the turnover for computing deduction under section 80HHC. This decision was based on the principle that deductions can only be claimed when the income is included in the total income chargeable to tax, and no double deduction should be allowed unless specifically provided for by the statute. The Tribunal referred to relevant case law, including the decision in Escorts Ltd. case, to support its conclusion that the turnover of the exempt unit should not be considered for the purpose of computing deduction under section 80HHC. Case-Laws Income Tax Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118755